https://www.taxtmi.com/caselaws?id=782977 CESTAT (Allahabad) dismissed the assessee's appeal against recovery of service tax with interest and penalty for failure to obtain registration and pay tax. The Tribunal upheld the invocation of the extended period of limitation, noting that the assessee had not specifically assailed the findings on limitation in the impugned order. The assessee's reliance on various precedents was rejected as they were cited without demonstrating factual applicability, contrary to settled SC principles that case law cannot be applied mechanically. No other substantive grounds having been raised, the demand and penalties were sustained. en-us Thu, 04 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782977 CESTAT (Allahabad) dismissed the assessee's appeal against recovery of service tax with interest and penalty for failure to obtain registration and pay tax. The Tribunal upheld the invocation of the extended period of limitation, noting that the assessee had not specifically assailed the findings on limitation in the impugned order. The assessee's reliance on various precedents was rejected as they were cited without demonstrating factual applicability, contrary to settled SC principles that case law cannot be applied mechanically. No other substantive grounds having been raised, the demand and penalties were sustained. Case-Laws Service Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782977